€463m was collected in Local Property Tax by Revenue last year, reflecting an average compliance rate of 97%.

This compliance level is understood to be in line with previous years.

Laois had the highest compliance rate of any county, at 99.8%, while the lowest rate was in Co Donegal (92.6%).

2016 LPT collections included €50m in prepayments for this year, €70m in payments for previous years, as well as €8m in Household Charge arrears.

Revenue said in the “relatively small number of cases that chose to remain non-compliant” it had “no alternative but to deploy debt collection/enforcement measures or other sanctions to ensure payment”.

Last year 864 cases were referred to the Sheriff and 40 cases to Revenue’s external solicitors for collection, while over 20,000 tax clearance requests were refused on foot of LPT non-compliance.

Revenue also imposed almost 9,500 Income Tax and Corporation Tax surcharges on foot of LPT non-compliance, of which around 70% were subsequently mitigated once LPT payments were received.

It deducted LPT in respect of 2016 from the salaries or pensions of almost 89,000 property owners, of which over 49,000 rolled over from mandatory deductions applied in 2015.

Revenue’s Collector-General Michael Gladney said: “The vast majority of property owners fully comply with their LPT payment obligations, either in a single payment or with phased payments.

“As long as payment obligations are being met, Revenue will automatically roll over existing payment methods for property owners who pay by direct debit or by deduction at source from pay/pension.”